营改增的政策演进、现实困境及政策建议  

Policy Evolution,Practical Dilemma and Policy Suggestions for the Reform of Replace the Business Tax with a Value-added Tax

作　　者：刘建徽[1] 周志波[1,2] 

机构地区：[1]西南大学经济管理学院,重庆400715 [2]重庆市地方税务局,重庆401121

出　　处：《经济体制改革》2016年第2期160-165,共6页Reform of Economic System

基　　金：国家社会科学基金项目“不同市场结构下我国环境税效应研究”(13BJY149);重庆市社会科学规划(培育)项目“环境税‘双重红利’效应研究”(2013PYYJ16);中央高校基本科研业务专项资金基项目“中国环境税改革路径研究--基于OECD国家经验”(SWU1409126)

摘　　要：本文在比较分析金融、房地产、建筑、生活服务等四大行业营改增前后税负变化情况的基础上,指出当前营业税改革亟待解决的现实问题,并提出国家应当慎重考虑营改增的行业范围和实施节奏,可考虑暂不将金融业和生活服务业纳入营改增范围,或者暂缓对这两大行业实施营改增;尽快公布营改增具体实施方案,实行"政策预告",让营改增行业具有明确的政策预期;设立营改增"过渡期",消化建筑、房地产业存量工程;合理设计增值税税制要素,明确进项抵扣范围,规范营改增后续管理;同时,积极推进配套改革,完善财税管理体制,逐步理顺中央与地方的税收分配关系等方面的政策建议。This paper starts form a comparative analysis of the tax-burden change of the industries of finance, real estate, architecture and daily service, before and after the reform of replacing the business tax with a value-added tax （VAT）, points out the dilemma of the tax reform, and proposes policy suggestions for deepening the reform. The State should consider the industry scope and rhythm of the reform of replacing the business tax with a value-added tax, and delay the reform in the financial and dai- ly-life service department. It is proposed to publish the reform scheme as soon as possible and to make the policy participation clear with policy forecasting. The state is proposed to establish a transition period to digest the stock of architecture and real estate programs, design the VAT system elements scientifically and make clear the deduction scope of VAT, and simultaneously promote the corresponding reforms to perfect the system of finance and tax management and make the tax distribution relations between the central and local governments more normal.

关 键 词：税制改革 营改增 税负效 

分 类 号：F81[经济管理—财政学]